Examlex
Cryptography is the process of converting plaintext, which is readable text, into ____________________, which is unreadable or encrypted text.
Fundamental Qualitative Characteristics
The primary attributes that make the information provided in financial statements useful to users.
FASB Conceptual Framework
A foundational set of objectives and concepts that guide the Financial Accounting Standards Board in developing accounting standards.
GAAP
Generally Accepted Accounting Principles; a collection of commonly followed accounting rules and standards for financial reporting in the United States.
Financial Reporting
Financial reporting involves the disclosure of financial information to various stakeholders about the company's performance over a period.
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